Total Functional Expenses
Total expense for the period across the three functional classes — programme services, management and general, and fundraising. The Statement of Activities expense total and the denominator of the programme expense ratio. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Rogue ID: finance.np_total_functional_expenses
Type: Currency
Domain: Finance
Definition
Total expense for the period across the three functional classes — programme services, management and general, and fundraising. The Statement of Activities expense total and the denominator of the programme expense ratio.
Formula
total_functional_expenses = program_services_expense + management_general_expense + fundraising_expense.Why it matters
Every expense the organisation incurred, classified the way the audited statement and Form 990 Part IX classify it.
How to interpret
Compare against budget by function, not only in total — the same total can hide a programme underspend funding an administrative overrun.
Related KPIs
finance.np_program_services_expensefinance.np_management_general_expensefinance.np_fundraising_expensefinance.np_change_in_net_assets
Source
FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities · section: ASC 958-720 (analysis of expenses by nature and function) — published 2016-08-01.
Why does this cite FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities? Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Pre-Seed | Core |
| Seed | Core |
| Series A | Core |
| Series B | Core |
| Series C+ | Core |
| Public | Core |
Suggested for stages: Pre-Seed, Seed, Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/np_total_functional_expenses.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Special Events, Net of Direct Costs
Revenue from galas, walks, auctions and similar events, stated NET of the direct benefit costs given to attendees (meals, entertainment, prizes). Reported net because the gross figure flatters the result: an event that raises a large gross and spends most of it on the venue has not funded the mission. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.
Total Support & Revenue
Total support and revenue recognized in the period — the sum of individual, foundation, government, corporate, earned, event, in-kind and investment lines. The Statement of Activities top line and the denominator every funding-mix read is taken against. — Finance KPI anchored to FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.